- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
13 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Qualifying secondary activities
s.004
Plant and machinery other than expensive motor cars and long-life assets—writing-down basis
s.005
Expensive motor cars—writing-down basis
s.006
Long-life assets—writing-down basis
s.007
Plant and machinery used for the purposes of the company’s offshore activities—writing-down basis
s.008
Adjustments to be made for capital allowance purposes to the amount of qualifying expenditure for assets where a corporate partner leaves tonnage tax
s.009
Corporate partners—modifications of the requirements for being a qualifying company (with supplementary provision relating to finance leases)
s.010
Rules for calculating the tonnage tax profits and relevant shipping profits of a corporate partner
s.011
Ships chartered to partners—further provision relating to chartering in
s.012
Chargeable gains: use of assets by partnerships which include corporate partners
s.013
Transactions not at arm’s length between a partnership (where a corporate partner is a tonnage tax company) and another partner
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.